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How do I claim expenses I pay for the care of a disabled relative?

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Question
How do I claim expenses I pay for the care of a disabled relative?

Answer
  • Expenses, not to exceed $5,000, incurred in caring for a disabled relative in your home may be deducted.
  • Disabled Relative Qualifications:
    • The expenses which may be claimed are those for the care of a person who is your grandchild, child, parent, or grandparent.
    • The disabled person must be unable, by reason of physical or mental disability, to live independently and must be receiving or be eligible to receive medical assistance benefits under Title XIX of the U.S. Social Security Act.
    • A statement from a qualified physician certifying that the person with the disability is unable to live independently must be submitted with the return the first year a deduction is taken and every third year thereafter.
  • Qualifying Items:
    • Qualifying items are those that are not reimbursed.  Items may include food, clothing, medical expenses not otherwise deductible, and transportation for medical reasons.  See IRS guidelines for medical mileage rate.
    • An itemized schedule of expenses must be included with the return.
  • Non-Qualifying Items:
    • Expenses not directly attributable to the care of the relative, such as rent, mortgage payments, interest, utilities, house insurance, and taxes cannot be included.  

Married Separate Filers: The total deduction claimed by both spouses for each relative with a disability may not exceed $5,000. 


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Article Details
Views: 1184 Created on: Jun 15, 2013
Date updated: Dec 30, 2019
Posted in: States, Iowa

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